M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

68 of the Act. Section 115 BBE shall, consequently, becomes superfluous. The assessee, therefore, who has challenged this aspect per Gd. 6 before us (Gd. 5 before the ld. CIT(A)), ought to have the benefit of the floor level qua this sum, or any other for 7 Sant Baba Bhag Singh M. C. Society v. Dy. CIT that

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68. 11. That the learned assessing Officer has erred in rejecting the books of accounts u/s145(3), without serving the show cause notice as embedded in Sec 144 read with Sec145(3). I.T.A. No.195/Asr/2022 4 Assessment Year: 2017-18 12. That the appellant craves leave to add, amend any ground of appeal.” 2. Brief facts of the case are that

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

C. (iv) Copy of letter dated 11.09.2018 for filing Expense vouchers, Receipts of donations, Receipts of Agriculture Produce and J- Forms- ANNEXURE D. (v) Copy of letter dated 24.09.2018 replying to additional queries raised and filed replies to 8 queries regarding detail of Agriculture Produce in whose name the Agriculture Land stands, details of Agriculture Expenses, detail of expenses

HOSHIARPUR TRADERS ,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

c) 316. 4.7 In further argument the assessee submitted the following judicial ruling which is as follows: I.T.A. No.117/Asr/2022 20 Assessment Year: 2017-18 “i. Judgment in the case of Principal Commissioner of Income-tax v. Vaishno Devi Refoils & Solvex reported in [2018] 96 taxmann.com 469 [SC) SUPREME COURT OF INDIA and the relevant portion is reproduced below: "Section

SHRI YASH PAUL MALHOTRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

68,888/- on account of surrendered income and on account of disallowance of personal expenses pertaining to car expenses and depreciation. In the case of MAK Data (P.) Ltd. -vs.- CIT- II, 358 ITR 593 (SC), The Hon’ble Apex Court had held that: “9. We are of the view that the surrender of income in this case

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. The impugned order passed by the Ld. CIT (Appeals) is bad both in law and facts since the appeal has been decided on the suspicion and wrong facts rather than verified facts. 9 Farukh Ahmad Zeb v. ITO 2. That the Ld. CIT(Appeals) has passed the order by ignoring the Jurisdictional ITAT bench judgment in the case

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

12,27,11,027.65 152449886.00 TOTAL(B)…… 19,07,89,510.53 22,71,55,225.47 33 DM Aidfor Natural Calamity 20061625.00 7649890.00 Aidfor SocialAwareness 29366615.00 2894332.00 Teaching & Education 320788360.73 179808682.95 Aid for Historical Buildings 12956305.00 5609843.00 TOTAL(C)…… 38,31,72,905.73 19,59,62,747.95 GRANDTOTAL[A+B+C

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 95. Late Sh. Gurmail Singh v. Dy. CIT & Ors 18. The Worthy CIT(A) has confirmed the order of Ld. AO in a ritualistic manner without appreciating the above arguments. It is therefore prayed that the impugned orders may please be quashed and the additions made therein may please be ordered to be deleted. We shall be highly

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD -5 (4), AMRITSAR

In the result, the appeal of the assesse is allowed for statistical

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

c) of the Income Tax Act, 1961 for concealment of income are being initiated separately.” 7. The assesse being aggrieved with the Assessment Order, went in appeal before the Ld. CIT(A) who has confirm the addition by observing as under: I.T.A. No. 263/Asr/2022 Assessment Year: 2012-13 4 8. These grounds of appeal challenge the addition made

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

section 40A(3). All the provisions were duly complied with. As such, no disallowance was called for and similarly the worthy CIT(A) was also not justified in confirming the same without appreciating the facts of the case. Alternatively, the disallowance made is very high & excessive. 8. Further, the A.O has grossly erred in not allowing the deduction claimed